Internal audit public sector capability : a case study

Show simple item record Janse van Rensburg, J.O. (Jacobus Oosthuizen) Coetzee, G.P. (Philna) 2016-01-25T11:04:31Z 2016-05
dc.description.abstract Internal auditing is an essential part of governance and can be a valuable asset to public sector institutions. However, for public sector internal auditing to effectively support management, the internal audit function (IAF) should be capable. The question arises as to how the capability of public sector IAFs can be measured. The Institute of Internal Auditors Research Foundation published the Internal Audit Capability Model (IA-CM) in 2009 to provide a capability self-assessment tool for public sector IAFs. The main objective of the study is to determine whether the IA-CM can be used successfully to measure internal audit capability levels, and a secondary objective is to determine whether the tool can be successfully adapted for a specific public sector organisation and/or country. To achieve these objectives, the model was applied in a South African public sector organisation by means of a case study, where the IAF of the case was ranked against the key process areas (KPAs) of the model. The ranking was conducted based on a documentary review and interviews with applicable officials within the case. The model was successfully tested in measuring the internal audit capability level of a South African public sector organisation; however, a total of eight potential feasibility hindrances or considerations have been identified that could negatively affect the implementation of seven of the KPAs of the IA-CM. en_ZA
dc.description.embargo 2017-05-30
dc.description.librarian hb2015 en_ZA
dc.description.uri en_ZA
dc.identifier.citation Janse van Rensburg, JO & Coetzee, P 2015, 'Internal audit public sector capability : a case study', Journal of Public Affairs, vol. 16, no. 2, pp. 181–191. en_ZA
dc.identifier.issn 1472-3891 (print)
dc.identifier.issn 1479-1854 (online)
dc.identifier.other 10.1002/pa.1574
dc.language.iso en en_ZA
dc.publisher Wiley en_ZA
dc.rights © 2015 John Wiley and Sons, Ltd. All Rights Reserved. This is the pre-peer reviewed version of the following article : Internal audit public sector capability: a case study,Journal of Public Affairs, vol. 16, no. 2, pp. 181–191, 2016. doi : 10.1002/pa.1574. The definite version is available at : http://onlinelibrary.wiley.comjournal/10.1002/(ISSN)1479-1854. en_ZA
dc.subject Public sector en_ZA
dc.subject Capability en_ZA
dc.subject Governance en_ZA
dc.subject Internal Audit Capability Model (IA-CM) en_ZA
dc.subject Internal auditing en_ZA
dc.subject Public sector internal auditing en_ZA
dc.subject Internal audit function (IAF) en_ZA
dc.title Internal audit public sector capability : a case study en_ZA
dc.type Postprint Article en_ZA

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